Assessment Rules for SEZ Goods Cleared to DTA

02-Apr-2026 , 01:39:55 pm | By CASANSAAR print

Assessment Rules for SEZ Goods Cleared to DTA

Circular No. 18/2026-Customs

No. 450/26/2019-Cus IV (Pt. II)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes & Customs)

Room No 16049, Kartvya Bhavan-1,
New Delhi, the 1st April, 2026.

To
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Tax

All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive)/ Customs and Central tax

All Principal Director Generals/ Director Generals under CBIC

Subject: Assessment of Bills of Entry filed for goods manufactured by SEZ units and cleared to Domestic Tariff Area (DTA) under concessional rate – reg.

Madam/Sir,

Reference is invited to Notification No.11/2026-Customs dated the 31st March, 2026, whereby concessional duty benefits have been extended to eligible manufacturing units in a Special Economic Zone (SEZ) for goods cleared to the Domestic Tariff Area (DTA), subject to such conditions as specified in the notification. One of the conditions of the notification mentions that the Bill of Entry for home consumption shall be filed by the Unit in SEZ in the common portal, and shall be assessed by the proper officer in terms of Section 2(34) of the Customs Act, 1962.